|
2009 -- H 5129 ======= LC00557 ======= S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 2009 ____________ A N A C T RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Introduced By: Representative Arthur J. Corvese Date Introduced: January 22, 2009 Referred To: House Finance It is enacted by the General Assembly as follows: SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1 Taxes" is hereby amended by adding thereto the following section: 2 44-5-25.2. Taxation on boats. -- All boats shall be subject to personal property taxation 3 and the tax on said boats shall be imposed and paid to the city or town where the owner resides 4 and not where the boat is stored or docked except houseboats which shall be taxed in accordance 5 with Rhode Island general law section 44-5-25.1.
|